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Sammanfattning EU:s medlemsländer ska införa en generell skatteflyktsbestämmelse i syfte att motverka skatteflyktsmetoder som inte behandlats genom särskilt riktade bestämmelser. Skatteflyktsbestämmelsen tar sikte på att motverka arrangemang som inte är genuina. Sveriges hållning är att inga åtgärder behöver vidtas för att införliva en generell skatteflyktsbestämmelse i svensk lagstiftning då skatAbstract EU member states are required to implement a general anti-avoidance rule (GAAR) against tax avoidance practises that have not been dealt with through specifically targeted provisions. The GAAR is aimed at combating arrangements that are regarded as non-genuine. Sweden’s view is that there is no need to take any action to implement the EU GAAR in Swedish legislation as a Swedish GAAR alrea

Samerna är ett av världens ursprungsfolk som lever i landområdet Sápmi som sträcker sig över norra Sverige, så väl som delar av Norge, Finland och Ryssland. En del av samerna i Sverige lever enligt deras traditionella levnadssätt som inkluderar renskötsel, jakt, fiske och andra resurs-baserade aktiviteter. Det är internationellt erkänt att urfolk har en särskild förbindelse till deras förfaders maThe Sami are one of the world’s indigenous peoples that live in a land area referred to as Sápmi that extends over the north of Sweden, as well as parts of Norway, Finland and Russia. Part of the Sami population in Sweden lives according to their traditional way of life which includes reindeer husbandry, hunting, fishing, and other resource-based activities. It is internationally recognized that i

This thesis is a qualitative interview-study of the working conditions for female journalists within an Indian and Keralan context focusing on the female body and spaces. The study takes place in the Keralan society focusing on how women journalists cope with working in a traditional male dominated area and how the female body somehow is seen as an invader in the journalism field, based on pre-ass

Feministisk utrikespolitik har sedan 2015, då utrikesminister Margot Wallström deklarerar denna inriktning, varit ett diskussionsämne inom den svenska utrikes-politiken. Uppsatsens analys genomförs med målet att åskådliggöra skillnader i hur regeringarna framställer kvinnor, hur de inkluderas och vilka rättigheter de har i de utrikespolitiska debatterna 2008 och 2015. Syftet med undersökningen är The Swedish feministic foreign politics has been a subject of political discussion since 2015 when the foreign minister, Margot Wallström, declared this new di-rection of the Swedish government. The thesis analysis is carried out with the aim of illustrating differences in how governments portray women, how they are included and what rights they have in the foreign policy debates in 2008 and 2015.

Many university students feel that their sexual activity is either not sufficient or that it is too high. This leads to dishonesty and discomfort concerning the subject when it is discussed. This can be seen as a sign of conformity. The goal of this quantitative study was to explore a possible correlation between conformity and sexual activity in two university programs at Lund University, Sweden.

Den stressrelaterade ohälsan har ökat såväl i Sverige som i övriga världen och däribland utmattningssyndrom som har ett långvarigt läkningsförlopp. Det pågår på olika ställen intensiv forskning kring vad som kan förändra och påverka sjukdomsförloppet vid utmattningssyndrom. Forskningen fokuserar i huvudsak på arbetsåtergång som mål med behandlingen. Syftet med denna kvalitativa studie var att undeStress-related illness has increased both in Sweden and abroad, among it burnout syndrome, which has a prolonged healing process. Intense research is carried out worldwide on which factors can change and affect the course of the illness. The research is mainly focused on return to work as a goal of the treatment. The purpose of this qualitative study was to investigate both patients’ and psychothe

This study investigates the relation between preferences and cognitive effort in decision making tasks in a natural setting. Does the way a supermarket’s shelves are organized affect how easy it is to choose what items to purchase? Does it affect the quality of our choice? The eye-movements of participants were recorded during their regular shopping trips in two supermarkets with different shelf

Vind, sol och en hel del dynga Innan den sydafrikanska dyngbaggen Kheper lamarcki kan kasta sig över sin gourmetmåltid måste den ta sig bort från dynghögen och den hastigt ökande konkurrensen. Det mest effektiva sättet att åstadkomma detta på är att backa i en rak linje. Hur lyckas man med detta om man är en dyngbagge? Studier har visat att dessa baggar har förmågan att utnyttja himlavalvets olik

Bakgrund: Klientcentrering är centralt både inom arbetsterapi och andra professioner inom hälso- och sjukvård. Inom Barn- och ungdomshabiliteringen samt Vuxenhabiliteringen finns det ärenden med klienter där klientcentreringen kan kompliceras av att klienten är i behov av en sekundär person som hjälper till med kommunikation och delaktighet. Det saknas studier på hur arbetsterapeuter arbetar klienBackground: Client-centered care is significant in both occupational therapy and other professions within healthcare. Client-centered care can become complicated in errands within pediatric and adult habilitation services when the client is in the need of a secondary person to enable communication. Studies are scarce on how occupational therapists work client-centered in these errands. Aim: The st

We live in a time that some choose to call the psychedelic renaissance. Once again, after a period of silence in the scientific world, studies about psychedelics and their effects continues to bring knowledge to the subject. In this renaissance of psychedelics there’s still somewhat a gap in research regarding the recreational use of the substances. The aim of this study has been to seek a better

Denna fallstudie studerar och analyserar hur Arla bemöter negativa kommentarer på Instagramkontot Arla Sverige. Vi belyser hur Arla förhåller sig till teorier inom Is-sues Management i sin kommunikation på ett av sina Instagramkonton. Vi använder en netnografisk observation samt intervjumetod som insamlingsmetod. Den netnografiska metoden används för att samla in kommentarer från Instagramkontot AThis case study aims to investigate how Arla responds to negative comments posted to their social media in order to gain knowledge of how they take into consideration Issues Management in their social media communication. Through a netnographic observation and two in-depth interviews with Arlas press- and media manager we gather empirical material. The netnographic observation is used to gather co

Thomas Quick, numera Sture Bergwall, har kallats Sveriges värste seriemördare. Nu krackelerar den bilden. Sedan Thomas Quick tog tillbaka sina erkännanden har han praktiskt blivit friad från samtliga åtta mord han blivit dömd för. Syftet med framställningen är att utreda hur domen gällande Appojaurefallet kunde rämna bara för att den tilltalade Thomas Quick tog tillbaka sitt erkännande. Mer konkThomas Quick, now Sture Bergwall, has been called the worst serial killer in Sweden’s history. That picture is now falling apart. Since Thomas Quick retracted his confessions he has practically been cleared from all eight murders he was convicted for. The purpose of this essay is to investigate how the judgement in the Appojaure case could fall apart only because the defendant retracted his confe

Uganda depends on agriculture to feed its growing population. Deviations and shocks to food supply and production can have severe consequences on the nutritional status of children. In this paper it will be analyzed if the effects of those deviations are observable in the nutritional indicators of birth weight and height-for-age in Uganda. An association was found with height-for-age in children b

Denna studie, som bygger på den kvalitativa metoden, avser att skapa förståelse för hur pedagoger arbetar med undervisning i ämnet svenskundervisning för invandrare genom användandet av sång och musik i språkinlärning. Mitt intresse för ämnet förstärktes när jag blev kontaktperson till en tjej som hade invandrat till Sverige från Chile. Studien är menad att ge läsaren inte bara en bild av hur man Swedish through singing: a shortcut to language learning? This study, based on the qualitative method, is meant to give an understanding of how pedagogues perform their teaching of the subject “Svenska för invandrare” (eng. “Swedish for immigrants”) by using singing in language training. My own interest in the subject was enhanced when I was appointed contact for a girl who had immigrated to Swede

Since the 1970’s the image of parenting has changed. Mothers began to focus on their careers and fathers were accredited a softer and more involved role in parenting. The subject has also been covered in Sweden by parenting magazines since 1968, when ’Vi föräldrar’ was launched. Over the last ten years, a number of new parenting magazines have surfaced in the Swedish market. The magazine ‘Mama’, w

In this thesis a Direct Current Control (DCC) is implemented for controlling a PMSM. The controller should be implemented in an already existing program. This program is used for testing electrical machines. The new testing method is called Dynamic braking, more information about this method can be read in the report "Performance and efficiency evaluation of FPGA controlled IPMSM under dynami

The world market changed quite dramatically when China joined the WTO in 2001 and fully entered the world market. It had implications for both importing and exporting countries, as China’s entrance on the world market increased the supply of cheap manufactured goods. This is thought to have caused US consumers to replace Mexican products with Chinese, and to have slowed down or decreased Mexican e

Study objectives: The aim was to investigate which religious theological notions forms the background of action by the christian staff within a multireligious workcollective. Method: The sample was drawn from a focusgroup colloquium and one individual interview. The focusgroup consisted of seven people that are members of different protestant churches such as Evangeliska frikyrkan, Svenska kyrkan,

Sustainable development is now a part of environmental, social, and economic agendas all over the world. Sustainability projects are cropping up in urban areas, including projects in the housing sector aimed at sustainable regeneration. Simultaneously, it is now recognized that public participation is an essential character of implementing change. And within sustainability participation, it is con

The flow of information must be more effective to optimize and improve the supply chain process. For the two case studies, there is a portal that manages the information. The contractor provides documents that the provider needs to submit quotation for a project purchase. All the handling of documents is made in the portal but the quote is sent by e-mail back to the contractor. For a purchase by c